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Direct Materials Cost, Prime Cost, Conversion Cost, Cost of Goods Manufactured Ellerson Company provided the following information for the last calendar year: Beginning inventory: During the year, direct materials purchases amounted to $275,000, direct labor cost was $189,000, and overtiead cost was $530,000. During the year, 100,000 units were completed. Required: 1. Calculate the total cost of direct materials used in production. 2. Calculate the cost of ooods manufactured. During the year, direct materials purchases amounted to $275,000, direct labor cost was $189,000, and overhead cost was $530,000. During the year, 100,000 units were completed. Required: 1. Calculate the total cost of direct materials used in production. s 2. Calculate the cost of goods manufactured. Calculate the unit manufacturing cost. Round your answer to the nearest cent. per unit 3. Of the unit manufacturing cost calculated in Requirement 2.$2.60 is direct matetials and $5.20 is overhead. Round your answers to the nearest cent. What is the prime cost per unit? per unit What is the conversion cost per unit? per unit